A taxpayer migrated from Ireland to Australia on 1 February 2020 to take up a job with ABC Australia. The taxpayer advises that she received the following amounts:

Salary from XYZ in Ireland paid up to 31 December 2019: $80,000

Interest from her Irish bank account: $3,000 received 1 September 2019

Interest from NAB: $3,000 received in June 2020

Rent from her Dublin apartment: $12,000 received between March and June 2020

Salary from ABC Australia: $60,000 between February and June 2020

Travel allowance: $5,000 received in June 2020

The taxpayer incurred 1,000 work-related deductions, for which she was not reimbursed, and kept all receipts.

The taxpayer's assessable income in Australia for the period ending 30 June 2020 is:

Select one:

a. $163,000

b. $162,000

c. $78,000

d. $80,000

e. $79,000